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In this Special Report: "Lessons Learned From the AG's Suit Against the Trump Foundation," "Death of a Gun Owner: Criminal Liability for an Heir?," "NY's Latest Legislative Session: What Passed, What Didn't, What's Next?," "The Perilous Pot Trust" and "Real Estate: The Ultimate Estate Planning Asset."
September 10, 2018 at 01:55 PM
2 minute read
A focus on private foundation governance in light of the New York Attorney General case against the Trump Foundation.
Most gun owners are cognizant of the strict regulations concerning ownership of a firearm. However, their family members and heirs are often unaware of the laws governing the disposition of a firearm when the gun owner dies.
The 2017-18 legislative session recessed on June 20, 2018. This article gives an instructive review of what passed, what failed to pass and what lies ahead when the 2019-2020 session begins in January 2019.
Pot trusts, which allow a trustee to sprinkle distributions among a class of beneficiaries, are often touted for their flexibility regarding distributions. However, administering one is rarely straightforward. The trustee often has to manage tricky family dynamics and competing interests. Clear guidance in the trust instrument is critical.
The Tax Cuts and Jobs Act of 2018 made many considerable changes, especially in the context of arranging the lifetime structural aspects, as well as planning the estates, of real estate investors and developers. In terms of allocating wealth between assets, these changes have, arguably, tipped the scales in favor of real estate over other classes of assets. This article covers factor to be considered in estate planning with real estate interests.
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